I know that 140's did came with a 3.9:1 rear ratio, but have not heard of a 3.73:1 from factory fitted to a 140 series. Usually in 140's they are either 4.1:1 or 4.3:1, I suspect that the 3.9:1 ratio may have been fitted to those with an auto box.
If you are looking for a 3.73:1 final drive, best to get one from a 164. As far as I know, they should interchange readily.
Good luck with it.